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of <h1>Appellate Tribunal allows Modvat credit for telecommunications cable manufacturing inputs. Grease Pump, Computer Parts eligible.</h1> <h3>VINDHYA TELELINKS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL</h3> VINDHYA TELELINKS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL - 2000 (116) E.L.T. 528 (Tribunal) The Appellate Tribunal CEGAT, New Delhi allowed Modvat credit for various items used by manufacturers of Telecommunications cables:- Grease Pump: Eligible for credit based on previous Tribunal decision.- Pumping Unit: Credit available for circulating lubrication oil.- Computer Parts: Considered as parts of testing equipment, eligible for credit.- Guard Hub Blades: Eligible for credit as per Tribunal decision on similar items.- Nuts and Bolts: Eligible for credit for assembly and fabrication. The impugned order was set aside and the appeal was allowed.
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